Australian Capital Territory payroll tax (FY26)
Administered by ACT Revenue Office under state payroll tax law. Standard rate 6.85% on Australian taxable wages above the $2 million threshold.
$2 million
Annual threshold
6.85%
Standard rate
Monthly
Returns
Rate + thresholds in detail
- Annual tax-free threshold: $2 million of Australian taxable wages.
- Monthly threshold: $166,667.
- Standard rate: 6.85%.
- Additional levies / structure: Mental health levy +0.5% from $50M payrolls (for some groups).
Returns + reconciliation
- Return cadence: Monthly by 7th of following month.
- Annual reconciliation: Annual reconciliation 21 July.
Grouping
Grouping applies under Payroll Tax Act 2011 (ACT).
Sources
Compare to other states: NSW ($1.2 million) · VIC ($900,000) · QLD ($1.3 million) · WA ($1 million) · SA ($1.5 million) · TAS ($1.25 million) · NT ($1.5 million)